https://www.taxtmi.com/caselaws?id=285644 The Andhra Pradesh High Court ruled in favor of the appellant in an appeal under Section 35G of the Central Excise Act, 1944, allowing the appeal and condoning the substantial delay of about 780 days in filing before the Tribunal. The Court found sufficient cause for the delay after examining the affidavit and noted the Tribunal's discretion to condone delays under Section 35B(5). This case emphasizes the need for individual assessment in delay condonation matters and the consistent application of legal principles for fair treatment of appellants. en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 20 Jan 2020 16:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285644 The Andhra Pradesh High Court ruled in favor of the appellant in an appeal under Section 35G of the Central Excise Act, 1944, allowing the appeal and condoning the substantial delay of about 780 days in filing before the Tribunal. The Court found sufficient cause for the delay after examining the affidavit and noted the Tribunal's discretion to condone delays under Section 35B(5). This case emphasizes the need for individual assessment in delay condonation matters and the consistent application of legal principles for fair treatment of appellants. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285644